| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| CURL AYRSHIRE CHARITY |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| CURL AYRSHIRE CHARITY |
| CURL AYRSHIRE CHARITY |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| Page |
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 | to | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 13 |
| CURL AYRSHIRE CHARITY |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| TRUSTEES |
| COMPANY SECRETARY | Alison Mary Young |
| REGISTERED OFFICE |
| REGISTERED COMPANY NUMBER |
| REGISTERED CHARITY NUMBER |
| INDEPENDENT EXAMINER | Stewart Gilmour & Co. |
| Chartered Accountants |
| 24 Beresford Terrace |
| Ayr |
| KA7 2EG |
| SOLICITORS | Stephen Bradford |
| Lockharts Law LLP |
| 12 Beresford Terrace |
| Ayr |
| KA7 2EG |
| CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and activities |
| Curl Ayrshire Charity aims to be a world leader in the design and operation of an ice rink, primarily for curling. This includes providing a sustainable business and working towards a net zero model while engaging with the local community through schools and other bodies to offer the facilities, following consultation, for wider sporting or recreational community use in the summer months. |
| The company's charitable purpose is the advancement of public participation in sport, and primarily the sport and activity of curling, and in so doing to, among other things: |
| (a) to provide, organise or assist in the provision of facilities; |
| (b) to encourage and actively promote public participation (including through volunteering) in sport and activity; |
| (c) to organise and provide training, coaching and education not only for those directly participating in sport, but also the public generally about sport and activity; and |
| (d) to promote wider community participation in healthy recreation through sport and activity. |
| The Charity will continue to actively engage members, the wider curling fraternity and the local community to support the aims of Curl Ayrshire Charity. |
| The Charity will also seek financial support from any relevant bodies who may be interested in these aims. |
| The Trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator (OSCR) in deciding what activities the charity should undertake. |
| CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| ACHIEVEMENTS AND PERFORMANCE |
| It has been a very busy season for us in our second year as Curl Ayrshire Charity where many of our energies have been focused on the provision of a new-build ice rink. |
| Having formed a company last year, registered with Companies House and HMRC and having achieved charitable status from OSCR, we developed a range of remits to take forward this initiative. |
| With funding obtained from South Ayrshire Council, we had a professional business plan prepared to assess the financial viability of running a new-build ice rink and the funding necessary to construct it. Much of the year was taken up exploring some three dozen potential sites in the local and wider area and liaising with South Ayrshire Council about the possibility of a Community Asset Transfer of a particular site in Ayr which was deemed suitable. A subsequent council moratorium on Community Asset Transfers, however, would have meant a potential five year delay to the project, so efforts have since been concentrated on securing a suitable site at Ayr United's new sports development near Somerset Park. |
| We have engaged with several officers in South Ayrshire Council in addition to local councillors, MSPs and MPs. We have engaged with Sport Scotland and Scottish Curling, (the national governing body for the sport of curling in Scotland), to seek advice and support. Relationships have been fostered between local councillors and Scottish Curling through joint meetings with board members. |
| The design of the proposed building is based on guidelines produced by World Curling, (the international governing body of the Olympic winter sport of curling and the Paralympic winter sport of wheelchair curling). These guidelines include information on Disability Discrimination Compliance (DDA) and energy usage. |
| Using World Curling guidelines, contact has been made with several suppliers of equipment to ascertain costs. All equipment is designed to a high level of energy efficiency. Contact has also been made with a local contractor, and through him an architect, who can offer a complete design and build service, again using World Curling specifications. We have also commissioned a preliminary energy performance report using solar panels, and following consultation with an experienced local energy consultant, a full energy performance report will be done looking at all sources of energy with an aspiration of working towards a net zero facility. |
| Our director of Curling Development has been working closely with Scottish Curling's Area Development Manager to help develop strategies for the implementation of floor curling within local schools. This is to help raise the profile of curling within the local community and as a form of community engagement to consult young people in the area regarding future possible opportunities. In addition, they have been liaising with Scottish Curling Workforce Manager, to ensure the future development needs of our coaches are met. They have recruited a member to undertake appropriate training as a Safeguarding Officer to advise and support members in our current situation and to ensure that we are appropriately prepared for our future new build. |
| Our director of Commercial & Community has established a wide number of local links and through these has developed a funding plan identifying possible sources of funding to take forward this initiative. |
| We continue to have a membership of some 350 individuals, and through our Webcollect member database system ensure that we update them on progress as appropriate. For our membership we have endeavoured to ensure that they have open access to local and national competitions and with the continued support of Scottish Curling can continue to curl with our previous identity, for the foreseeable future. We have maintained social links with our members through social events and we had a very successful Burns Supper in January with excellent attendance. This is a good indicator of the commitment of our members to move forward as a body towards a new, purpose-built venue. |
| CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| FINANCIAL REVIEW |
| Financial position |
| This is our second period of operating as a registered charity, our main source of finance being from donations, £24,721 of which was from former shareholders of Ayrshire Curling Limited donating amounts realised on the liquidation of that company. Income was further boosted by fundraising events such as the annual Burns Supper and from sponsorships, total incoming resources being £30,826 (2025 : £4,687). Total expenses incurred amounted to £15,038, the largest components of this being for architect's and consultant's fees in respect of the proposed new-build ice rink (2025 total resources expended : £5,426). The net result was a reported surplus of £15,788 which compares with the deficit of £739 arising in 2025. Total funds carried forward at 30 April 2026, including those transferred last year from Ayr Curling Club, amounted to £69,940 (2025 : £54,891). |
| Fixed assets are made up of curling stones written down to £14,774 from their cost to the charity. |
| We have a current account and an interest-bearing savings account with Virgin Money. Investment income from the savings account included within incoming resources amounted to £847 (2025 : £431). |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The charity was established under a Memorandum of Association which established the objectives and powers |
| of the company and is governed under its Articles of Association. Curl Ayrshire Charity is a registered charity and a company limited by guarantee as defined by the Companies Act 2006. The charity was incorporated on 13 June 2024. |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| CURL AYRSHIRE CHARITY |
| Independent examiner's report to the trustees of Curl Ayrshire Charity ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2026. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
| I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
| Kenneth C. Livingstone B.A., C.A., A.I.P.F.M. |
| The Institute of Chartered Accountants of Scotland |
| Stewart Gilmour & Co. |
| Chartered Accountants |
| 24 Beresford Terrace |
| Ayr |
| KA7 2EG |
| 5 August 2026 |
| CURL AYRSHIRE CHARITY |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| PERIOD |
| 13.6.24 |
| YEAR ENDED | TO |
| 30.4.26 | 30.4.25 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities | 2 |
| Investment income | 3 |
| Other income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| Other recognised gains/(losses) |
| Gains on revaluation of fixed assets |
| Net movement in funds |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 54,152 |
| CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579) |
| BALANCE SHEET |
| 30 APRIL 2026 |
| 2026 | 2025 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 7 |
| Investments | 8 |
| CURRENT ASSETS |
| Cash in hand |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 10 |
| Unrestricted funds | 54,152 |
| TOTAL FUNDS | 54,152 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579) |
| BALANCE SHEET - continued |
| 30 APRIL 2026 |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| CURL AYRSHIRE CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. |
| Accounts are prepared in £ sterling which is the functional currency of the charity. They are rounded to the nearest whole pound. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Curling stones | - |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| 2. | OTHER TRADING ACTIVITIES |
| PERIOD |
| 13.6.24 |
| YEAR ENDED | TO |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Fundraising events |
| Sponsorships | 1,000 | 1,000 |
| CURL AYRSHIRE CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 3. | INVESTMENT INCOME |
| PERIOD |
| 13.6.24 |
| YEAR ENDED | TO |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Deposit account interest |
| 4. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| PERIOD |
| 13.6.24 |
| YEAR ENDED | TO |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Depreciation - owned assets |
| Deficit on disposal of fixed assets |
| 5. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 30 April 2026 nor for the period ended 30 April 2025. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 30 April 2026 nor for the period ended 30 April 2025. |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities |
| Investment income |
| Other income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) |
| Other recognised gains/(losses) |
| Gains on revaluation of fixed assets |
| Net movement in funds |
| CURL AYRSHIRE CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted |
| fund |
| £ |
| TOTAL FUNDS CARRIED FORWARD | 54,152 |
| 7. | TANGIBLE FIXED ASSETS |
| Curling |
| stones |
| £ |
| COST |
| At 1 May 2025 and 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 8. | FIXED ASSET INVESTMENTS |
| Unlisted |
| investments |
| £ |
| MARKET VALUE |
| At 1 May 2025 |
| Disposals | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 | - |
| At 30 April 2025 | 2,800 |
| There were no investment assets outside the UK. |
| Fixed asset investments comprised of 3,350 Ordinary £1 shares of Ayrshire Curlers Limited, these having been transferred to the charity from Ayr Curling Club in the previous period. A payout to shareholders of £1,142 has been received from the company's liquidator in respect of these shares. |
| CURL AYRSHIRE CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other creditors |
| Accruals and deferred income |
| 10. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.5.25 | in funds | 30.4.26 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 54,152 | 15,788 | 69,940 |
| TOTAL FUNDS | 15,788 | 69,940 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 30,826 | (15,038 | ) | 15,788 |
| TOTAL FUNDS | ( |
) | 15,788 |
| Comparatives for movement in funds |
| Net |
| movement | At |
| in funds | 30.4.25 |
| £ | £ |
| Unrestricted fund | 54,152 | 54,152 |
| TOTAL FUNDS | 54,152 | 54,152 |
| Comparative net movement in funds included in the above are as follows: |
| Incoming | Resources | Gains and | Movement |
| resources | expended | losses | in funds |
| £ | £ | £ | £ |
| Unrestricted fund | 4,687 | (5,426 | ) | 54,891 | 54,152 |
| TOTAL FUNDS | 4,687 | (5,426 | ) | 54,891 | 54,152 |
| CURL AYRSHIRE CHARITY |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 11. | RELATED PARTY DISCLOSURES |